2020 (3) TMI 40

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....ochin had filed the above Customs Appeal challenging the order of the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Bangalore in proceedings No. C/641/2009-DB. The respondent herein is the respondent before the Tribunal. 2. The Commissioner of Customs, Cochin, through an order passed on 19-8-2009 (Annexure B) had imposed a penalty of Rs. 70,00,000/- (Rupees seventy l....

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....Section 114 has been set up, even in the Memorandum of Appeal or in the grounds illustrated therein. Therefore the Tribunal held that, since penalty has already been imposed under Section 114AA, the contention of the Revenue that the penalty should have been imposed under Section 114, deserves no merit. 4. Aggrieved by the order of the Tribunal mentioned above, the above customs appeal is ....

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....   Is not the finding of fact by the Appellate Tribunal, perverse and contrary by holding Revenue travels beyond the scope of show cause notice and the adjudication order and not maintainable?" 5. We do not think that any of the questions of law raised deserve merit for consideration in this appeal filed under Section 130 of the Customs Act, 1962. The original authority has issue....